United States v. Leonard J. Vannelli

STEPHENSON, Circuit Judge.

Appellant Leonard J. Vannelli appeals from his jury conviction on three counts of willfully attempting to evade federal income taxes by the filing of false income tax returns for the years 1971,1972 and 1973 in violation of 26 U.S.C. § 7201. 1 The government reconstructed appellant’s income through the use of the bank deposits-cash expenditures method. Appellant in this appeal charges insufficiency of the evidence to establish willfulness and other trial errors. We affirm.

The government’s investigation leading to the indictment in this case began when Special Agent…